Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
税务局：一般是3%到达5%，娱乐业是5%到20%。
3
Total corporate spending on dining and entertainment has halved from a peak of 9.5 trillion yen in 1991 to 4.8 trillion yen in 2008, according to data from the National Tax Agency.